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Costing the outpatient rehabilitation services: time-driven activity-based costing approach [PDF]
Cost Effectiveness and Resource Allocation, 2022 Background Considering the importance of healthcare services costing in resource allocation, the aim of this study is to calculate the cost of rehabilitation services in an outpatient rehabilitation clinic in Tehran, Iran. Methods The data for this study
Farzaneh Mohammadpour +3 more
doaj +2 more sources
Seminars in Plastic Surgery, 2018 AbstractCost allocation for health care professionals can be an enigma within the health care system. Activity-based costing (ABC) is an accounting tool that allocates costs incurred through a company's practice of providing goods and services to the consumer.
Faryan, Jalalabadi +4 more
openaire +3 more sources
A state-of-art review on activity-based costing [PDF]
Accounting, 2017 Activity-based costing (ABC) is a method, which identifies activities in a firm and assigns the expenses of each activity with resources to all products and services based on the real consumption by each.
Tahereh Khodadadzadeh
doaj +1 more source
Penerapan Activity Based Costing untuk Meningkatkan Profitabilitas Perusahaan
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2023 This study aims to analyze how Activity Based Costing can improve a company’s profitability. This study employed a qualitative method with a case study approach. The study collected primary data through interviews, secondary data taken from cost of goods
Yulia Audina, Utami Puji Lestari
doaj +1 more source
Buhalterinės Apskaitos Teorija ir Praktika, 2023 Every enterprise seeks to determine as accurately as possible the cost of the products or services it produces. The allocation of indirect costs causes considerable difficulties in this process.
Ermina Liubinaitė, Ieva Lipskytė
doaj +1 more source
Breast Cancer: Value-Based Healthcare, Costs and Financing
Acta Médica Portuguesa, 2017 Introduction: Breast cancer is the second most common oncological disease worldwide. To analyse the new disease specific funding programme (breast cancer) implemented at the Francisco Gentil Portuguese Institute of Oncology, Lisbon Center (Instituto ...
Ana Harfouche +6 more
doaj +1 more source
ANÁLISE DA PERCEPÇÃO DOS DOCENTES QUANTO AOS MÉTODOS BASEADOS EM ATIVIDADES
Revista Ambiente Contábil, 2018 Este estudo buscou analisar a percepção dos docentes e pesquisadores brasileiros quanto aos métodos baseados em atividades. Para tanto, foi realizada uma survey com 34 docentes e pesquisadores especialistas em custos dos programas de pós-graduação em ...
Márcio Provenzano +4 more
doaj +1 more source
Time-Driven Activity-Based Costing [PDF]
MAB, 2008 De ABC-paradox behelst het opmerkelijke verschijnsel dat er talrijke tekstboeken en conceptuele artikelen voorhanden zijn, waarin de (theoretische) voordelen van Activity-Based Costing (ABC) breed worden uitgemeten, maar dat tegelijk uit allerlei ...
Michael Corbey
doaj +3 more sources
Revista Eletrônica de Estratégia & NegóciosThe present study proposes a cost management system, based on the concepts of Activity Based Costing (ABC), and its application in a Port Authority in Brazil. An applied action-research study was conducted with the participation of the researchers together with the Port Authority team to present a model that meets the solution to the problem presented.
Erivelto Fioresi de Sousa +3 more
+4 more sources
, 2019 Perhitungan biaya yang dimulai dengan penelusuran aktivitas-aktivitas dan kemudian memproduksi produk. Proses sistem perhitungan biaya yang berfokus pada aktivitas-aktivitas untuk menghasilkan produk. Atribusi biaya ke unit biaya atas dasar manfaat yang diterima dari aktivitas tidak langsung seperti pemesanan dan penjaminan ...
Musawi, Abbas Nawar Al- +1 more
+6 more sources